When a Client Has Not Applied IFRS Consistently from the Prior

Multiple Choice

When a client has not applied IFRS consistently from the prior year to the current year, the auditor does not concur with the appropriateness of the change, and the change in IFRS has a material effect on the financial statements, the auditor should issue a(n) :

A) unmodified opinion.
B) disclaimer.
C) qualified opinion.
D) adverse opinion.